This paper examines two major questions regarding the use of manipulatives in teaching and learning mathematics in the elementary school. First, what does recent research indicate about this topic? It was found that research predominately favors the use of manipulatives with strong support for the use of appropriate kinds of manipulatives for the beginning phases of learning new concepts. Second, what is the extent of availability and usage of manipulatives in grades K through 3? A survey was completed of 75 primary teachers in 11 Southern California schools regarding four types of manipulatives. More than 70% of the schools had available unifix cubes and Cuisenaire rods, while less than 46% had abacuses and base 10 blocks. In terms of frequency of use, teachers of grades K through 3 reported a usage of "some" and "often" of 75% for unifix cubes, 40% for Cuisenaire rods, 19% for abacuses, and 29% for base 10 blocks. Four recommendations for clarifying the role of manipulative materials are included. (Author/MNS)